Arizona Department of Insurance

FOREIGN INSURER: Property/Casualty Insurer

Wed, 07/23/2014 - 08:05

Taxes | Foreign Insurers | Property/Casualty


Beginning January 1, 2018, all insurers must use the NAIC OPTins system (or a system interfaced to provide tax reports and payments through NAIC OPTins) to report and pay insurance premium taxes and installment payments OTHER THAN WORKERS COMPENSATION CARRIER TAXES.  

Workers' Compensation Carrier Tax forms and information are available from the Industrial Commission of Arizona at https://www.azica.gov/divisions/administration/self-insurance-and-tax-office

For all other kinds of insurance premium tax:

  • Starting for Calendar Year 2018, the Department of Insurance no longer publishes an "Annual Taxes and Fees Data Sheet."
  • Download and read the E-TAX-I instructions before preparing forms.
  • Make sure to post amounts from other tax reporting documents (E-TC, etc.) to the appropriate locations on Form E-TAX.
  • If Form E-TAX calculates a refund due to you (on Line 9), file the tax report forms without including a payment. 
  • If Form E-TAX calculates an amount owed (on Line 9), only pay the Line 9 amount owed with your tax report forms. Do not pay any other amount.
Form E-TAX-I: Annual Tax and Fees Report Instructions

If the insurer's Data Sheet instructs the insurer to complete Form E-TAX, please READ THESE INSTRUCTIONS before proceeding.

Recent Document Updates
DATE DESCRIPTION
1/18/2019 Updated instructions uploaded
Form E-TAX: Annual Tax and Fees Report

You must use the NAIC OPTins (www.optins.org) system, or a system that is interfaced to provide reports and payments through the NAIC OPTins system, to file insurance premium tax reports and payments.  Reports and payments filed through the mail will be voided and returned, and will be considered not to have been filed.

Before proceeding with your OPTins tax/fee filing and payment:

  • Please read E-TAX-I instructions.
  • Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.

Please only use the newest version of tax forms, which are continuously improved from tax preparer feedback and which are configured for use with OPTins.

DATE DESCRIPTION
Recent Document Updates
1/18/2019 New OPTins compliant version

 
Form E-TC: Tax Credits

Use this form for an insurer that earned in the current year, carried forward from a prior year or carried forward to a future year a tax credit or offset.

Recent Document Updates
DATE DESCRIPTION
1/18/2019 Uploaded new version
Arizona Retaliation Guide

Use this guide when completing Form E-RT to help identify and calculate the taxes, fees, assessments and other obligations that the insurer's domicile imposes upon Arizona insurers. 

Date Description

Recent Document Updates
2/8/2019 Updated version posted containing additional information for four states.  Updates will continue to be published until we receive and incorporate information from all states.
2/4/2019 2018 version posted - some information for some states remains to be published.  Updates will be published as additional information becomes available.

 
Retaliation: Wisconsin-domiciled Insurers

A Wisconsin-domiciled insurer must, for Arizona retaliation purposes, complete the Wisconsin tax and retaliation report the same way that Wisconsin requires an Arizona-domiciled insurer to complete it. 
Form E-RT: Retaliation Report

If the insurer is domiciled in Hawaii, Massachusetts, Minnesota, New York, or Rhode Island, do not complete or file Form E-RT.

For all other foreign/alien insurers, filing complete and correct retaliation reports will allow us serve you efficiently, and with minimal hassle.

Before proceeding with completing the Retaliation Report (Form E-RT):

  • Use the Arizona Retaliation Guide to assist you in identifying taxes, fees and assessments to which Arizona-domiciled insurers are subject in your domicile.
  • Resolve all errors in forms.  Do not submit a form if it contains cells highlighted with a yellow background or red error text.

NOTE:  The Arizona Department of Insurance no longer publishes an Annual Taxes and Fees Data Sheet.

Form Updates
Date Description
1/18/2019 Posted new version

 
Form E-TAX-AGENTS:

You must complete this form if the insurer's domicile requires Arizona insurers to pay appointment fees, appointment renewal fees, appointment termination fees, license fees or license renewal fees. Make sure to post the total from this form to Form E-RT.
2019 Additions to the Rates of Tax

Insurers domiciled in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, South Carolina and West Virginia must include the applicable addition to the rate of tax in the insurer's retaliation calculation. 
Form E-AMEND: Summary to Changes to Taxes and Fees

Include this form with an amended Annual Tax and Fee Report.
Form E-INSTALL: Tax Installment Report

Each insurer that has a tax liability during the prior calendar year of $50,000 or more must file an installment payment by the 15th of each month, March through August, of the current year equal to 15% of the prior calendar year tax liability.  ARS § 20-224(E). 

Completing Form E-INSTALL is optional.  It does not need to be included with your OPTins filing.

Insurers MUST use the NAIC OPTins system to pay Arizona tax installments.  ARS § 20-224(K).

Historical Documents

Annual Tax and Fees Data Sheet for 2015

Only use this document if needed to amend a 2015 tax report.
Annual Tax and Fees Data Sheet for 2016

Only use this document if needed to amend a 2016 tax report.
Annual Taxes and Fees Data Sheet for 2017

Use this document FIRST in order to determine your filing requirement.  Read the first page of the document, then find the one or two pages that contains information specific to the insurer.
2015 Additions to the Rates of Tax

Only use this document as needed to amend a 2015 retaliation report.
2016 Additions to the Rates of Tax

Only use this document as needed to amend a 2016 retaliation report.
Additions to the Rates of Tax for 2017

Insurers domiciled in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, South Carolina and West Virginia must include the applicable addition to the rate of tax in the insurer's retaliation calculation. 
Annual Tax and Fees Data Sheet for 2014

Only use this document if needed to amend a 2014 tax report.
Annual Tax and Fees Data Sheet for 2013

Only use this document if needed to amend a 2013 tax report.
2014 Additions to the Rate of Tax

Only use this document as needed to amend a 2014 retaliation report.
2013 Additions to the Rates of Tax

Only use this document as needed to amend a 2013 retaliation report.
2012 Additions to the Rates of Tax

Only use this document as needed to amend a 2012 retaliation report.

HOW DID WE DO?

Thu, 08/07/2014 - 16:21

Please Provide Your Feedback

  • To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to Premium Tax Administrator Susan Yepez ([email protected]).